{"id":16926,"date":"2021-09-23T15:37:14","date_gmt":"2021-09-23T08:37:14","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16926"},"modified":"2025-12-08T09:50:50","modified_gmt":"2025-12-08T02:50:50","slug":"lam-the-nao-khi-gia-tri-con-lai-cua-ccdc-tren-so-ccdc-khong-bang-so-du-cuoi-ki-tk242-tren-bang-cdtk","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-gia-tri-con-lai-cua-ccdc-tren-so-ccdc-khong-bang-so-du-cuoi-ki-tk242-tren-bang-cdtk\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC tr\u00ean s\u1ed5 CCDC kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec TK242?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC), chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 242 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Ki\u1ec3m tra nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed1 d\u01b0 TK 242<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 kh\u1eafc ph\u1ee5c<\/li>\n<li>Li\u00ean k\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n vi\u00ean<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i chi\u1ebfu Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK242 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n kh\u00f4ng b\u1eb1ng nhau.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/12\/37-1600x681.png\" alt=\"\" width=\"1600\" height=\"681\" \/><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 Nguy\u00ean nh\u00e2n 1: Do s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 242 kh\u00f4ng b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u1ea7u k\u1ef3 CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>C\u00e1ch ki\u1ec3m tra:<\/b><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b> tab <b>S\u1ed5 theo d\u00f5i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b><\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b> \u1ea4n v\u00e0o ph\u1ea7n <b>Khai b\u00e1o CCDC \u0111\u1ea7u k\u1ef3<\/b><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> \u0110\u1ed1i chi\u1ebfu <b>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u1ea7u k\u1ef3<\/b> n\u00e0y v\u1edbi <b>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK242<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/12\/38-1600x565.jpg\" alt=\"\" width=\"1600\" height=\"565\" \/><br \/>\n<b>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/b> Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 \u0111\u00fang l\u00e0 s\u1ed1 n\u00e0o<\/p>\n<ul>\n<li><b>Tr\u01b0\u1eddng h\u1ee3p 1: S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 242 \u0111\u00fang, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i CCDC \u0111\u1ea7u k\u1ef3 sai<\/b><\/li>\n<\/ul>\n<p><b><i>Gi\u1ea3i ph\u00e1p:<\/i><\/b> S\u1eeda l\u1ea1i <b>Gi\u00e1 tr\u1ecb \u0111\u00e3 ph\u00e2n b\u1ed5<\/b> c\u1ee7a c\u00e1c CCDC \u0111\u1ea7u k\u1ef3 sao cho t\u1ed5ng Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i CCDC b\u1eb1ng v\u1edbi S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 242<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/09\/Sua-gia-tri-da-phan-bo.png\" alt=\"\" width=\"1107\" height=\"562\" \/><\/p>\n<ul>\n<li><b><i>Tr\u01b0\u1eddng h\u1ee3p 2:<\/i><\/b> S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK242 b\u1ecb sai, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i CCDC \u0111\u1ea7u k\u1ef3 \u0111\u00fang<br \/>\n<b><i>Gi\u1ea3i ph\u00e1p:<\/i><\/b> V\u00e0o <b>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\/Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u\/S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b>, s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 TK242 b\u1eb1ng v\u1edbi t\u1ed5ng Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i CCDC \u0111\u1ea7u k\u1ef3<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/09\/Sua-tk-242-dau-ky.png\" alt=\"\" width=\"1896\" height=\"711\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> n\u1ebfu theo d\u00f5i c\u1ea3 <b>CCDC<\/b> v\u00e0 <b>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (CPTT)<\/b> th\u00ec T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC v\u00e0 CPTT ph\u1ea3i b\u1eb1ng d\u01b0 N\u1ee3 242 \u0111\u1ea7u k\u1ef3.<\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 Nguy\u00ean nh\u00e2n 2: Do ph\u00e1t sinh N\u1ee3, C\u00f3 c\u1ee7a TK 242 kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh Ghi t\u0103ng, ghi gi\u1ea3m, ph\u00e2n b\u1ed5 CCDC, Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong k\u1ef3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>C\u00e1ch ki\u1ec3m tra:<\/b><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng <img decoding=\"async\" class=\"emoji\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2699.svg\" alt=\"\u2699\" \/> <b>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/12\/39-1600x385.png\" alt=\"\" width=\"1600\" height=\"385\" \/><\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o, t\u00edch ch\u1ecdn m\u1ee5c <b>6. C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3<\/b> tr\u01b0\u1edbc, \u1ea5n <b>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/12\/40.png\" alt=\"\" width=\"875\" height=\"647\" \/><br \/>\n<b>B\u01b0\u1edbc 3:<\/b> L\u1ea7n l\u01b0\u1ee3t ki\u1ec3m tra c\u00e1c n\u1ed9i dung<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/09\/KT-DC-CCDC.png\" alt=\"\" width=\"1903\" height=\"594\" \/><br \/>\n<b><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_nhung_quen_ghi_tang\/\" target=\"_blank\" rel=\"noopener\">6.1. Ch\u1ee9ng t\u1eeb mua CCDC\/xu\u1ea5t kho CCDC ra s\u1eed d\u1ee5ng, chuy\u1ec3n TSC\u0110 th\u00e0nh CCDC, thanh to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0ng qu\u00ean ch\u01b0a ghi t\u0103ng ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh<\/a><\/b><br \/>\n<b><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ccdc_chi_phi_tra_truoc_da_ghi_tang_nhung_chua_hach_toan\/\" target=\"_blank\" rel=\"noopener\">6.2. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ghi t\u0103ng nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/b><br \/>\n<b><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau\/\" target=\"_blank\" rel=\"noopener\">6.3. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 ghi t\u0103ng nh\u01b0ng s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n, TK h\u1ea1ch to\u00e1n kh\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/b><br \/>\n<b><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_nghiep_vu_dieu_chinh_ccdc_da_dieu_chinh_tren_so_ccdc_nhung_chua_hach_toan\/\" target=\"_blank\" rel=\"noopener\">6.4. Nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh CCDC \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng tr\u00ean s\u1ed5 CCDC nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n<\/a><\/b><br \/>\n<b><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cac_thang_chua_phan_bo_ccdc\/\" target=\"_blank\" rel=\"noopener\">6.5. C\u00e1c th\u00e1ng ch\u01b0a ph\u00e2n b\u1ed5 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/b><br \/>\n<b><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cac_thang_chua_phan_bo_chi_phi_tra_truoc\/\" target=\"_blank\" rel=\"noopener\">6.6. C\u00e1c th\u00e1ng ch\u01b0a ph\u00e2n b\u1ed5 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2633],"ht-kb-tag":[],"class_list":["post-16926","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ccdc-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=16926"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16926\/revisions"}],"predecessor-version":[{"id":45733,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16926\/revisions\/45733"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16926"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16926"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}